2004 (2) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  We find merit in the complaint of the appellant that the respondent could not have adjusted the amount of Rs. 2,78,623/- towards the duty liability under orders passed by Commissioner (Appeals), dated 23-10-2003 and 28-10-2003. The applicant submits that even before expiry of thr....